House Bill 232

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General Assembly

131

Short Title

Revises the law governing the use tax 
Show Long Title
Long Title To amend sections 5741.01 and 5741.17 of the Revised Code to prescribe new criteria for determining whether sellers are presumed to have substantial nexus with Ohio and therefore required to register to collect use tax, to allow sellers presumed to have substantial nexus to rebut that presumption, and to require a person, before the person enters into a sale of goods contract with the state, to register, along with the person's affiliates, to collect use tax.

Version

As Introduced

Legislation Text

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Subjects

Taxation

Committees

House Ways and Means Committee
 
 

Primary Sponsors

Cheryl L. Grossman
Gary Scherer
 

Cosponsors

REPRESENTATIVES
Tony Burkley
Bob D. Hackett
Bill Reineke
Scott K. Ryan
Michael Sheehy
 
 
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